Tax Treatment of ETS Allowances: Options for Improving Transparency and Efficiency
AbstractThe study examines current national practices with respect to emissions allowances in the EU and the countries with similar cap-and-trade systems. It analyses potential distortions resulting from national practices and identifies the best solutions. It deals with issues such as the tax treatment of allowances allocated for free, that of allowances originated as Clean Development Mechanism or Joint Implementation, and the tax treatment of penalties for non-compliance. It also examines the feasibility of various policy solutions at EU level.
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Bibliographic InfoPaper provided by Directorate General Taxation and Customs Union, European Commission in its series Taxation Studies with number 0035.
Length: 76 pages
Date of creation: Nov 2010
Date of revision:
European Union; taxation; environmental tax; ETS;
Find related papers by JEL classification:
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
This paper has been announced in the following NEP Reports:
- NEP-ACC-2011-07-13 (Accounting & Auditing)
- NEP-ALL-2011-07-13 (All new papers)
- NEP-ENE-2011-07-13 (Energy Economics)
- NEP-ENV-2011-07-13 (Environmental Economics)
- NEP-PBE-2011-07-13 (Public Economics)
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Christoph Böhringer & Henrike Koschel & Ulf Moslener, 2008. "Efficiency losses from overlapping regulation of EU carbon emissions," Journal of Regulatory Economics, Springer, vol. 33(3), pages 299-317, June.
- Fankhauser, Samuel & Martin, Nat, 2010. "The economics of the CDM levy: Revenue potential, tax incidence and distortionary effects," Energy Policy, Elsevier, vol. 38(1), pages 357-363, January.
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